2008 (10) TMI 539

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..... e Respondent. [Order per : M. Veeraiyan, Member (T)]. -  Heard both sides on the appeal against the order of the Commissioner (Appeals) dated 27-2-2004. 2. The first issue relates to clearance of inputs on which Modvat was taken and cleared as such. They cleared paying duty at the rate of 10%, the rate at which duty was paid by the manufacturer of inputs and duty so paid was taken as .....

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..... he learned Advocate is accepted. The demand in this regard is set aside. 4. The second issue relates to confirmation of differential duty on certain final products cleared by them describing them in the invoices as grade 'B' and grade 'C' etc. Learned DR submits that the appellant has not indicated the gradewise details in the RG-I or in the RT-12 returns. In the absence of such details, and .....

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..... irm. 5. The submissions of the learned authorized representative merits acceptance. In the absence of any legal requirement to mention gradewise the manufactured goods, the presumption by the department that what was cleared as grade 'C', grade 'B' was of higher grade cannot be upheld. 6. Therefore, the appeal is allowed with consequential relief. (Dictated and pronounced in the open .....

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